PhD Position in Tax Economics

This time of transition calls for people who can further advance the world and science forward. People who, in keeping with our values, are curious, connecting, caring, and courageous.  

 

Your position 

As a PhD candidate in Tax Economics at the Fiscal Institute, you can make a significant impact on Tilburg University and future generations.  

The effective tax burden of Dutch corporations

The taxation of corporations is a highly debated topic. Corporations benefit from different tax measures which are inherent to the normal tax regime (e.g., the deduction of costs, carry back and forward of losses, participation exemption). Further the corporate income law contains anti-abuse rules which limit the deduction of costs and/or tax income. Many of these rules are implemented in response to the action points of BEPS project of the OECD/G20. One of the newest proposals are the introduction of Pillar 1 and 2 (which establish the introduction of a minimum tax and a shift of taxing right on corporate income of exceptionally large multinationals between countries). Finally, the corporate income tax  law includes tax incentives to achieve certain policy goals (such as investment incentives in general or aimed at sustainability, the stimulation of research and development). 

Corporations are very heterogeneous in size, nature of activities, international presence, level of investments. It is therefore argued and likely that corporations use the various tax measures differently and face consequently different effective tax rates. Low effective tax rates could signal that these are engaged in international tax planning but could also be the outcome of the normal application of the current tax measures.

The effects of tax measures on the tax burden and effective tax rate have not been studied in a systematic way. The aim of this research project is to get more insight in the use of different tax measures and incentives by corporations, the relation between commercial and tax profit, the effect of tax measures on the after-tax income and consequently the effective tax rate. Moreover, the goal is to find out how the effective tax rates are distributed over corporations and their profit income. The results could be used to improve the tax system and estimate better the distributional consequences of policy changes.

Moreover, the last decades various new measures have been introduced in the corporate income tax law, but it is hardly known to what extent these measures fulfill their goals and affect the behaviour of corporations. A second goal of this research project is to identify the effects of these new tax measures. The measures that will be analysed have to be selected and this selection will depend on the data possibilities, but these will include anti-tax avoidance measures.

The exact outline of the research will be made at a later stage. The current idea and plan is to exploit data from the Tax Authorities (provided via CBS) regarding the content of corporate income tax returns of Dutch firms between 2009 and 2021 (latest year possible) and link that data with commercial accounts which is also included in the tax returns and public available data. From this data it should be possible to get insight in the use of tax measures, the application of tax abuse measures and incentives and link those with firm characteristics. It may also be possible to exploit (public) country by country data which contains both tax data and commercial data. 

This project fits within the overall focus of the research program "Connecting responsible organizations" of TLS in which the Fiscal Institute Tilburg participates.

You will be enrolled as a PhD candidate in the world-class PhD program of CentER Graduate School of Business, where you will receive extensive training in theory and methods by taking several PhD-level courses (about 36 European credits). There is also a travel budget for attending PhD level courses outside of CentER, work visits and conferences. The training can be adapted to the previous educational achievements of the PhD candidate by mutual agreement with the supervisors. 

A PhD dissertation at CentER requires the design and execution of 3 studies. The execution of the research work itself typically involves the conceptualization of the research questions and ideas, data collection, qualitative and/or quantitative analysis of the data, and writing and presenting of academic papers. The aim is to publish about those projects in high-quality academic journals. Two advisors will be assigned for supervising your PhD research. Upon successful completion of your courses and your research work, as demonstrated by a submitted and approved PhD dissertation and the subsequent defense, you will be awarded a doctoral degree by Tilburg University. 

80% of the position’s time will be dedicated to the completion of your PhD research, and 20% to the acquisition of academic skills through teaching courses and supervising master/bachelor theses within the department.

Requirements:

1. An academic Master’s or MPhil/Research Master’s degree in business studies, economics, econometrics, operations research or another relevant field that is deemed an equivalent to the previous education profile.
2. Completed the previous degree with an excellent GPA (top 10% of class as guideline)
3. Proficiency in English to be proven by means of an IELTS score of at least 7.0, with no sub scores below 6.5, a TOEFL score of at least 100 (internet based) or 600 (paper based), a Cambridge CAE (at least B) or a Cambridge CPE. Exemptions can be provided upon request to native English speakers or to candidates who have obtained their bachelor’s and master’s degree in English in Europe, Canada, USA, Australia, or New Zealand.
4. A solid quantitative background, to be proven in one of the following ways:
   
   1. candidates with a MSc or MPhil degree from a Research University in the European Union need to have at least 24 ECTS credits in quantitative and research methods courses during their BSc and/or MSc or MPhil programs. If this is not the case, but you would still like to be considered for admission, you are welcome to hand in a GRE or GMAT test score to show your quantitative competences.
   
   2. candidates with a MSc or MPhil degree from a university outside the European Union: please provide a recent GRE or GMAT test score.

Your work environment 

You will work in a pleasant working environment; a green campus with plenty of facilities. At a leading, entrepreneurial, and innovative university in the humanities and social sciences. The university employs 2,400 staff members and hosts 20,000 students of some 100 different nationalities. For nearly a century, this organization has worked together with a tradition aimed at contributing to society. We strive to be a community where differences in age, gender, orientation, and cultural and religious backgrounds are valued, with equal opportunities for colleagues and students and where, moreover, all decisions take into account the importance of preserving the Earth for future generations.  

Read more about the university here.

Your school

Tilburg School of Economics and Management (TiSEM) is one of Europe’s leading centers for research in business and economics, with research rankings consistently among’s Europe’s top 10 across various business domain. In addition to the strong research focus and collegial research climate, it offers a wide variety of educational programs at the undergraduate and graduate level, with about 7,000 students enrolled. The School is well-connected to both policy makers and industry in the region and internationally, providing ample opportunities for creating impact with research.

Tilburg School of Economics and Management

Increasing your value 

Tilburg University is rated among the top Dutch employers and has excellent terms of employment.

With us, you will find everything you need to maximize your potential and development. We offer excellent facilities and support for research, education, and making societal impact. In all three of these areas, we “recognize and reward” you in line with national university aspirations. With great opportunities such as collaborating in an academic collaborative center, or participating in our Connected Leading program. We attach great importance to team spirit and have a clear, shared vision of (personal) leadership (Connected Leading) . Developing qualities such as self-reflection, dialogue, and transparency are central to this. We expect managers to embrace this and continue developing in this respect. Read more about careers at Tilburg University and personal development here.   

Salary Benefits:

Your valuable contribution will be rewarded with attractive benefits and sufficient attention to work-life balance. Our offer includes:

• A position based on 1,0 fte (40 hours per week)
• An appointment for the total of 48 months. The selected candidate will initially be appointed for 18 months, with an extension for the following 30 months based on a positive evaluation. The evaluation will take place after about 14 months.
• A starting gross salary is € 2,770 per month (for a full-time appointment) in the first year, up to 
• € 3,539 in the final year. 

In addition to your monthly salary, you will receive 41 vacation days (for a 40-hour work week), a holiday allowance (8%), and a year-end bonus (8.3%). We reimburse the full cost of sustainable commuting: walking, cycling, or public transportation. We have a moving expenses scheme that makes it attractive to live close to the university. You will be enrolled in the ABP pension fund through us. Our Options Model allows you to choose from a variety of facilities at a tax advantage. You can work in a hybrid manner: on campus and from home. Researchers from outside the Netherlands may qualify for temporarily a tax-free allowance of 30% (tax regulation may change as of January 1, 2024) of their taxable salary if they meet the relevant conditions. The university applies for this allowance on their behalf. 

40 hours per week

Warandelaan 2